The European Union’s economic substance rules in Commonwealth Caribbean jurisdictions what Is the purpose? Ronnie R.F. Yearwood and Alicia D. Nicholls Electrónico
By: Yearwood, Ronnie R. F
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Contributor(s): Nicholls, Alicia D.
Material type: 
ArticlePublisher: 2020Subject(s): CONTABILIDAD | EMPRESAS | UNION EUROPEA | PAISES DE LA COMMONWEALTH
In:
Bulletin for International Taxation v. 74, n. 9, September 2020 Summary: This article criticizes the EU concept of economic substance regarding Commonwealth Caribbean international financial jurisdictions, refuting the arguments on which it is based and demonstrating the impracticality of the “test of substance” under Criterion 2.2. It also argues that common law is effective in addressing tax avoidance and determining substance.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2020/9-2 (Browse shelf) | Available | BIT/2020/9-2 |
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Disponible únicamente en formato electrónico.
Resumen.
This article criticizes the EU concept of economic substance regarding Commonwealth Caribbean international financial jurisdictions, refuting the arguments on which it is based and demonstrating the impracticality of the “test of substance” under Criterion 2.2. It also argues that common law is effective in addressing tax avoidance and determining substance.
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